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West Genesee Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-40)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against … to staff. Key Findings The District did not provide mental health training to any staff for the 2020-21 school … regulations. Seven of the 12 recommended components of mental health that educators should know were not included in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/west-genesee-central-school-district-mental-health-training-component-newTown of Carroll – Town Clerk (2022M-20)
… Town of Carroll (Town) Clerks (Clerks) recorded, deposited and reported collections accurately, and remitted them in a timely manner. Key Findings We could … records. While the Clerks generally recorded, deposited and reported the Clerk fees, water rents and certain …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Town of Mount Pleasant – Financial Condition (2013M-303)
… Town of Mount Pleasant is located in Westchester County and serves approximately 43,700 residents. The Town is … by the Town Board, which comprises four elected members and an elected Town Supervisor. The Town’s budgeted … for all funds in 2012 were approximately $39.9 million and $40.9 million in 2013. Key Findings The Town’s general …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Copiague Fire District – Procurement (2020M-114)
… conflicts of interest existed. No competition was sought for professional services. Officials paid the 12 providers … The District has been contracting with the company for about 10 years. Key Recommendations Provide guidance for procuring professional services through a competitive …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114Campbell-Savona Central School District – Budget Review (B2-13-12)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … The Campbell-Savona Central School District, located in Steuben County, issued debt totaling $3,250,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12New York State Comptroller DiNapoli: Statement on Arrest of Morris Central School District Official
… P. DiNapoli released a statement today after the arrest of Kristina Hand, former treasurer of the Morris Central School District in Otsego County, … the United States Attorney for the Northern District of New York, the Federal Bureau of Investigation and the New …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-arrest-morris-central-school-district-officialTown of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… (38 percent), valued at approximately $2.4 million in assessed value, lacked one or more pieces of supporting … that the building was essential to the operation of a bona fide agricultural or horticultural production carried … after they were entered by the clerk, allowing errors in the calculation of these exemptions to go undetected. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… audit was to evaluate the Company’s financial operations for the period January 1, 2014 through September 17, 2015. … The Bradford Volunteer Fire Company, Inc. is a not-for-profit organization that provides fire protection and … four-member Board of Directors. Budgeted appropriations for 2015 totaled $100,000. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationBayport Fire District – Credit Card Use (2016M-394)
… There is no record of the Board adopting the District’s credit card policy. The credit card account allows for cash advances of up to $1,000 … receipt of goods or services. Key Recommendations Adopt a credit card policy that identifies each authorized user and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… State, distinct and separate from the Town of Ballston, in Saratoga County. The District is governed by an elected … for 2015 were approximately $184,000. Key Findings In 2015 three firefighters received one year of service … they were not entitled. LOSAP points were not awarded in accordance with District policy, and the District did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditOpinion 88-34
… -- Towns (manner of adoption of regulations, orders and rules) -- Villages (manner of adoption of regulations, orders and rules) VEHICLE AND TRAFFIC LAW, §§1640, 1660, 1800; TOWN LAW, … LAW, §20-2002: Towns may enact traffic regulations, rules, and orders in the same manner as ordinances. Villages …
https://www.osc.ny.gov/legal-opinions/opinion-88-34English Language Learners Programs
To determine whether the State Education Department is adequately overseeing whether school districts are providing services to English Language Learners as required
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsOpinion 92-41
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … the district. According to your inquiry, the fire district in question is located on a narrow island in a town. You state that in the district "[t]here are no …
https://www.osc.ny.gov/legal-opinions/opinion-92-41DiNapoli: LIRR On-Time Performance Falls Short
… canceled or terminated, according to a report released today by New York State Comptroller Thomas P. DiNapoli. LIRR … late canceled or terminated according to a report released today by New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-lirr-time-performance-falls-shortDiNapoli: NYC's Shelter Repair Process Needs Its Own Fix
… allowing conditions to deteriorate further and, in some cases, forcing residents to relocate. “The growing homeless crisis in New York City has been met by shelter conditions that are … made on time and on budget. The men, women and children in the city’s shelters are extremely vulnerable, and even …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nycs-shelter-repair-process-needs-its-own-fixNew York State Comptroller DiNapoli Statement on the Passing of Ruth Bader Ginsburg
… champion for justice, one of the brightest legal minds in American History and a passionate defender of the U.S. …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-passing-ruth-bader-ginsburgDiNapoli Releases Economic Snapshot of Long Island Highlighting Growth and Challenges
… fruits; poultry and eggs; and aquaculture (e.g., fish, clams). Since the start of its wine industry in 1973, Long …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-releases-economic-snapshot-long-island-highlighting-growth-and-challengesDiNapoli: State Agency Mishandled Housing Discrimination Complaints
… Investigated DHR’s complicated and poorly managed intake system for housing discrimination complaints resulted … Conducting ongoing reconciliations of DHR’s various intake logs with case management system records. Providing … adequate training for all staff involved in the complaint intake, processing and investigation process. Actively …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-agency-mishandled-housing-discrimination-complaintsOpinion 91-11
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- … look to the effect that the local law has on the power of appointment to determine whether there has been any … not be placed on whether we believe one type of power of appointment is generally broader than another but whether an …
https://www.osc.ny.gov/legal-opinions/opinion-91-11Selected Management and Operations Practices – BuildSmart NY/Executive Order 88
… NYPA is a fiscally independent public corporation that does not receive State funds or tax revenues or credits for … customers. BuildSmart NY is the program created to carry out Executive Order 88 (Executive Order or EO 88). The … upon EO 88 with a goal of 11 trillion BTUs of energy savings to be achieved by 2025 through the BuildSmart 2025 …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88